1.土地增值稅天津核定征收是稅務機關依職權事項還是依申請事項？

土(tu)地(di)增(zeng)值(zhi)稅(shui)(shui)清(qing)(qing)算(suan)方(fang)式(shi)包括據(ju)實(shi)清(qing)(qing)算(suan)（查賬征(zheng)(zheng)收(shou)）和核定(ding)(ding)征(zheng)(zheng)收(shou)，核定(ding)(ding)征(zheng)(zheng)收(shou)是(shi)(shi)(shi)據(ju)實(shi)清(qing)(qing)算(suan)方(fang)式(shi)的(de)一種補充，主(zhu)管(guan)稅(shui)(shui)務機(ji)(ji)關(guan)(guan)基于主(zhu)觀(guan)和客觀(guan)的(de)需要(yao)，可(ke)(ke)以對符合一定(ding)(ding)條件的(de)項(xiang)(xiang)目開(kai)展核定(ding)(ding)征(zheng)(zheng)收(shou)，主(zhu)觀(guan)需要(yao)指的(de)是(shi)(shi)(shi)納(na)(na)稅(shui)(shui)人(ren)不(bu)(bu)(bu)配合、不(bu)(bu)(bu)提供資(zi)料(liao)(liao)、不(bu)(bu)(bu)按(an)照規定(ding)(ding)期限辦(ban)理清(qing)(qing)算(suan)手(shou)(shou)續，稅(shui)(shui)務機(ji)(ji)關(guan)(guan)將核定(ding)(ding)征(zheng)(zheng)收(shou)方(fang)式(shi)作(zuo)為(wei)(wei)一種制(zhi)約(yue)手(shou)(shou)段；客觀(guan)需要(yao)指的(de)是(shi)(shi)(shi)時間(jian)久遠導致項(xiang)(xiang)目清(qing)(qing)算(suan)資(zi)料(liao)(liao)殘缺不(bu)(bu)(bu)全(quan)，稅(shui)(shui)務機(ji)(ji)關(guan)(guan)將核定(ding)(ding)征(zheng)(zheng)收(shou)方(fang)式(shi)作(zuo)為(wei)(wei)清(qing)(qing)算(suan)的(de)必要(yao)手(shou)(shou)段。因此，土(tu)地(di)增(zeng)值(zhi)稅(shui)(shui)核定(ding)(ding)征(zheng)(zheng)收(shou)是(shi)(shi)(shi)稅(shui)(shui)務機(ji)(ji)關(guan)(guan)的(de)依職權事項(xiang)(xiang)，但實(shi)際(ji)征(zheng)(zheng)管(guan)中，由(you)于房地(di)產項(xiang)(xiang)目開(kai)發(fa)周期長、人(ren)員變(bian)動大，清(qing)(qing)算(suan)資(zi)料(liao)(liao)歸集存在客觀(guan)難度(du)，納(na)(na)稅(shui)(shui)人(ren)也可(ke)(ke)以主(zhu)動向稅(shui)(shui)務機(ji)(ji)關(guan)(guan)申(shen)請土(tu)地(di)增(zeng)值(zhi)稅(shui)(shui)核定(ding)(ding)征(zheng)(zheng)收(shou)，筆者認為(wei)(wei)，土(tu)地(di)增(zeng)值(zhi)稅(shui)(shui)核定(ding)(ding)征(zheng)(zheng)收(shou)更多的(de)是(shi)(shi)(shi)作(zuo)為(wei)(wei)一種制(zhi)約(yue)手(shou)(shou)段和補充方(fang)式(shi)，不(bu)(bu)(bu)宜被當(dang)做為(wei)(wei)一種可(ke)(ke)爭取(qu)的(de)優惠手(shou)(shou)段，稅(shui)(shui)務機(ji)(ji)關(guan)(guan)是(shi)(shi)(shi)否同意(yi)納(na)(na)稅(shui)(shui)人(ren)核定(ding)(ding)征(zheng)(zheng)收(shou)的(de)訴求，應從納(na)(na)稅(shui)(shui)人(ren)客觀(guan)“不(bu)(bu)(bu)能(neng)”而非納(na)(na)稅(shui)(shui)人(ren)主(zhu)觀(guan)“籌(chou)劃”的(de)角(jiao)度(du)出發(fa)。

2.對(dui)納稅(shui)(shui)人未按照規定期限(xian)內(nei)辦理清算手續或報送納稅(shui)(shui)資料的，是否須稅(shui)(shui)務處罰后(hou)才可以開展(zhan)土地(di)增值(zhi)稅(shui)(shui)核定征收(shou)？

對(dui)納(na)稅(shui)(shui)人(ren)未(wei)按(an)照規(gui)定期限(xian)辦(ban)理清(qing)算手續或報(bao)送納(na)稅(shui)(shui)資料的(de)，符合(he)土(tu)地增值稅(shui)(shui)核(he)定征(zheng)(zheng)收(shou)(shou)(shou)條(tiao)(tiao)件(jian)。同時根據(ju)稅(shui)(shui)收(shou)(shou)(shou)征(zheng)(zheng)管法(fa)第六十(shi)二(er)條(tiao)(tiao)規(gui)定，對(dui)納(na)稅(shui)(shui)人(ren)未(wei)按(an)照規(gui)定期限(xian)辦(ban)理納(na)稅(shui)(shui)申報(bao)和報(bao)送納(na)稅(shui)(shui)資料的(de)，由稅(shui)(shui)務(wu)(wu)(wu)機(ji)關責(ze)令限(xian)期改(gai)正，可(ke)以(yi)(yi)處二(er)千(qian)元(yuan)(yuan)以(yi)(yi)下的(de)罰(fa)(fa)款(kuan)；情(qing)節嚴重的(de)，可(ke)以(yi)(yi)處二(er)千(qian)元(yuan)(yuan)以(yi)(yi)上一萬元(yuan)(yuan)以(yi)(yi)下的(de)罰(fa)(fa)款(kuan)。實際征(zheng)(zheng)管中，納(na)稅(shui)(shui)人(ren)經稅(shui)(shui)務(wu)(wu)(wu)機(ji)關責(ze)令限(xian)期改(gai)正仍未(wei)改(gai)正的(de)，稅(shui)(shui)務(wu)(wu)(wu)機(ji)關是(shi)(shi)否須對(dui)其予以(yi)(yi)罰(fa)(fa)款(kuan)后才(cai)可(ke)以(yi)(yi)開(kai)展土(tu)地增值稅(shui)(shui)核(he)定征(zheng)(zheng)收(shou)(shou)(shou)？筆者認為(wei)，稅(shui)(shui)務(wu)(wu)(wu)罰(fa)(fa)款(kuan)并(bing)非核(he)定征(zheng)(zheng)收(shou)(shou)(shou)必要(yao)前置環節，稅(shui)(shui)務(wu)(wu)(wu)機(ji)關也可(ke)以(yi)(yi)直接(jie)開(kai)展土(tu)地增值稅(shui)(shui)核(he)定征(zheng)(zheng)收(shou)(shou)(shou)，理由一是(shi)(shi)稅(shui)(shui)收(shou)(shou)(shou)征(zheng)(zheng)管法(fa)第六十(shi)二(er)條(tiao)(tiao)對(dui)罰(fa)(fa)款(kuan)的(de)定位是(shi)(shi)“可(ke)以(yi)(yi)”而不是(shi)(shi)肯(ken)定的(de)，二(er)是(shi)(shi)核(he)定征(zheng)(zheng)收(shou)(shou)(shou)作為(wei)據(ju)實清(qing)算的(de)補充方式，是(shi)(shi)稅(shui)(shui)務(wu)(wu)(wu)機(ji)關征(zheng)(zheng)稅(shui)(shui)手段(duan)之一，在納(na)稅(shui)(shui)人(ren)不配合(he)提供資料的(de)時候可(ke)以(yi)(yi)直接(jie)采(cai)用，具體是(shi)(shi)否需(xu)要(yao)罰(fa)(fa)款(kuan)是(shi)(shi)稅(shui)(shui)務(wu)(wu)(wu)機(ji)關裁量權(quan)，可(ke)以(yi)(yi)結合(he)征(zheng)(zheng)管需(xu)要(yao)擇機(ji)使用。

3.除采用單一核(he)定(ding)征(zheng)收率(lv)外，土地(di)增值稅核(he)定(ding)征(zheng)收方法有無更好選(xuan)擇？

根據(ju)國稅(shui)(shui)發[2010]53號第四條規定(ding)(ding)(ding)，各省級稅(shui)(shui)務(wu)機關(guan)要結(jie)合本(ben)地(di)(di)(di)(di)實際，區(qu)分不(bu)同(tong)房地(di)(di)(di)(di)產(chan)類型(xing)制定(ding)(ding)(ding)核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)率(lv)(lv)，核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)率(lv)(lv)原(yuan)則(ze)上(shang)不(bu)得低于(yu)百分之5。部分省市稅(shui)(shui)務(wu)部門按(an)(an)照(zhao)(zhao)這(zhe)一(yi)原(yuan)則(ze)，區(qu)分房地(di)(di)(di)(di)產(chan)類型(xing)公布了所轄區(qu)域(yu)內(nei)的土(tu)地(di)(di)(di)(di)增值(zhi)稅(shui)(shui)核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)率(lv)(lv)，公布單(dan)一(yi)核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)率(lv)(lv)的方式雖然簡單(dan)易(yi)操作，但由(you)于(yu)不(bu)同(tong)房地(di)(di)(di)(di)產(chan)項目(mu)(mu)由(you)于(yu)土(tu)地(di)(di)(di)(di)來源方式、建(jian)筑安裝檔次等(deng)各方面(mian)原(yuan)因(yin)土(tu)地(di)(di)(di)(di)增值(zhi)稅(shui)(shui)稅(shui)(shui)負(fu)(fu)存在較大(da)的差異，納稅(shui)(shui)人會比(bi)對(dui)稅(shui)(shui)務(wu)機關(guan)公布的核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)率(lv)(lv)和項目(mu)(mu)真(zhen)實稅(shui)(shui)負(fu)(fu)率(lv)(lv)，來選擇是否提供清(qing)算(suan)(suan)資料來爭取核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)方式，使得土(tu)地(di)(di)(di)(di)增值(zhi)稅(shui)(shui)核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)變相成為一(yi)種稅(shui)(shui)收(shou)(shou)(shou)優惠，同(tong)時(shi)單(dan)一(yi)核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)率(lv)(lv)未考率(lv)(lv)項目(mu)(mu)特殊(shu)性(xing)，有違公平原(yuan)則(ze)。因(yin)此(ci)，筆者建(jian)議土(tu)地(di)(di)(di)(di)增值(zhi)稅(shui)(shui)核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)應遵從(cong)按(an)(an)照(zhao)(zhao)項目(mu)(mu)增值(zhi)高(gao)低來確定(ding)(ding)(ding)核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)率(lv)(lv)的原(yuan)則(ze)，可以參(can)照(zhao)(zhao)同(tong)類型(xing)項目(mu)(mu)的稅(shui)(shui)負(fu)(fu)來確定(ding)(ding)(ding)核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)率(lv)(lv)，或者參(can)照(zhao)(zhao)基(ji)準地(di)(di)(di)(di)價、當地(di)(di)(di)(di)扣除項目(mu)(mu)金額標(biao)準來核(he)(he)(he)定(ding)(ding)(ding)扣除項目(mu)(mu)金額，測算(suan)(suan)土(tu)地(di)(di)(di)(di)增值(zhi)稅(shui)(shui)核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)率(lv)(lv)，此(ci)種處理方式可以盡量還(huan)原(yuan)項目(mu)(mu)的真(zhen)實增值(zhi)情況，既符合土(tu)地(di)(di)(di)(di)增值(zhi)稅(shui)(shui)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)稅(shui)(shui)原(yuan)理，又能兼顧公平原(yuan)則(ze)，防止核(he)(he)(he)定(ding)(ding)(ding)征(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)收(shou)(shou)(shou)方式濫用(yong)。

4.核定征(zheng)收率是否一定不得低于(yu)百分(fen)之5？

稅(shui)(shui)(shui)(shui)務總局2010年(nian)(nian)(nian)(nian)發(fa)布的(de)(de)(de)(de)(de)國(guo)稅(shui)(shui)(shui)(shui)發(fa)[2010]53號第(di)(di)四(si)條(tiao)要(yao)求土(tu)(tu)(tu)地(di)(di)(di)增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)核(he)(he)定(ding)(ding)征(zheng)收(shou)率原(yuan)則上不(bu)得(de)(de)低(di)于(yu)百(bai)(bai)分(fen)(fen)之(zhi)(zhi)5，該(gai)規定(ding)(ding)與近幾年(nian)(nian)(nian)(nian)房(fang)(fang)地(di)(di)(di)產市場發(fa)展(zhan)的(de)(de)(de)(de)(de)狀況基本吻合，但(dan)對于(yu)2010年(nian)(nian)(nian)(nian)前(qian)已建設銷售的(de)(de)(de)(de)(de)房(fang)(fang)地(di)(di)(di)產項(xiang)(xiang)(xiang)目(mu)，受(shou)制(zhi)于(yu)房(fang)(fang)價低(di)、項(xiang)(xiang)(xiang)目(mu)增(zeng)(zeng)(zeng)值(zhi)(zhi)低(di)的(de)(de)(de)(de)(de)原(yuan)因，土(tu)(tu)(tu)地(di)(di)(di)增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)負率很難達到百(bai)(bai)分(fen)(fen)之(zhi)(zhi)5，如強制(zhi)按(an)照百(bai)(bai)分(fen)(fen)之(zhi)(zhi)5的(de)(de)(de)(de)(de)低(di)核(he)(he)定(ding)(ding)征(zheng)收(shou)率限(xian)制(zhi)，稅(shui)(shui)(shui)(shui)企產生巨大爭議，使得(de)(de)歷史項(xiang)(xiang)(xiang)目(mu)拖而(er)不(bu)清，也不(bu)符合土(tu)(tu)(tu)地(di)(di)(di)增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)對項(xiang)(xiang)(xiang)目(mu)真實增(zeng)(zeng)(zeng)值(zhi)(zhi)征(zheng)稅(shui)(shui)(shui)(shui)的(de)(de)(de)(de)(de)原(yuan)理(li)。筆者認為，由于(yu)土(tu)(tu)(tu)地(di)(di)(di)增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)政策的(de)(de)(de)(de)(de)特殊性(xing)，土(tu)(tu)(tu)地(di)(di)(di)增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)清算項(xiang)(xiang)(xiang)目(mu)往往需要(yao)往前(qian)追(zhui)溯10年(nian)(nian)(nian)(nian)、20年(nian)(nian)(nian)(nian)，應(ying)從(cong)(cong)實體從(cong)(cong)舊、程序(xu)從(cong)(cong)新的(de)(de)(de)(de)(de)原(yuan)則，參(can)考國(guo)稅(shui)(shui)(shui)(shui)發(fa)[2006]187號文(wen)第(di)(di)七條(tiao)關(guan)于(yu)“不(bu)低(di)于(yu)預征(zheng)率的(de)(de)(de)(de)(de)征(zheng)收(shou)率核(he)(he)定(ding)(ding)征(zheng)收(shou)土(tu)(tu)(tu)地(di)(di)(di)增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)”的(de)(de)(de)(de)(de)規定(ding)(ding)，稅(shui)(shui)(shui)(shui)務機關(guan)在土(tu)(tu)(tu)地(di)(di)(di)增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)低(di)核(he)(he)定(ding)(ding)征(zheng)收(shou)率的(de)(de)(de)(de)(de)確定(ding)(ding)上應(ying)分(fen)(fen)段處理(li)，對國(guo)稅(shui)(shui)(shui)(shui)函[2010]53 號文(wen)發(fa)布后達到清算條(tiao)件(jian)的(de)(de)(de)(de)(de)項(xiang)(xiang)(xiang)目(mu)，土(tu)(tu)(tu)地(di)(di)(di)增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)核(he)(he)定(ding)(ding)征(zheng)收(shou)率不(bu)得(de)(de)低(di)于(yu)百(bai)(bai)分(fen)(fen)之(zhi)(zhi)5；對國(guo)稅(shui)(shui)(shui)(shui)發(fa)[2010]53號文(wen)發(fa)布前(qian)達到清算條(tiao)件(jian)的(de)(de)(de)(de)(de)項(xiang)(xiang)(xiang)目(mu)，土(tu)(tu)(tu)地(di)(di)(di)增(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)核(he)(he)定(ding)(ding)征(zheng)收(shou)率不(bu)低(di)于(yu)當年(nian)(nian)(nian)(nian)當地(di)(di)(di)的(de)(de)(de)(de)(de)預征(zheng)率即可。

5.土地增(zeng)值稅(shui)核定征(zheng)收流程、方式應注(zhu)意哪些要點？

土地(di)增值稅(shui)核(he)定(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)容(rong)易造(zao)成(cheng)較大的(de)(de)稅(shui)企爭議(yi)，筆者認為應(ying)關注幾個(ge)要(yao)點(dian)：一(yi)是嚴(yan)格遵(zun)從核(he)定(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)流(liu)程(cheng)，國(guo)稅(shui)發(fa)[2009]91號(hao)第三十五條要(yao)求(qiu)稅(shui)務(wu)機(ji)(ji)關須發(fa)出核(he)定(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)事項(xiang)通知書，開展核(he)定(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)核(he)查、審核(he)合議(yi)。二是準(zhun)確(que)把握很低核(he)定(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)率(lv)的(de)(de)限制，如(ru)稅(shui)務(wu)機(ji)(ji)關通過核(he)定(ding)(ding)扣除項(xiang)目金(jin)額(e)來(lai)測算(suan)土地(di)增值稅(shui)稅(shui)負率(lv)的(de)(de)，應(ying)與很低核(he)定(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)率(lv)（百分之(zhi)5或預征(zheng)(zheng)(zheng)率(lv)）比對(dui)，按照(zhao)孰(shu)高原則確(que)定(ding)(ding)的(de)(de)核(he)定(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)率(lv)。三是合理(li)界定(ding)(ding)核(he)定(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)的(de)(de)功(gong)能定(ding)(ding)位，核(he)定(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)沒有(you)必要(yao)按照(zhao)據(ju)實清算(suan)對(dui)憑證、證據(ju)鏈的(de)(de)嚴(yan)格審核(he)要(yao)求(qiu)，稅(shui)務(wu)機(ji)(ji)關可以(yi)綜合參照(zhao)基準(zhun)地(di)價、造(zao)價標(biao)準(zhun)、評(ping)估報告、賬載金(jin)額(e)、資(zi)金(jin)記(ji)錄(lu)等(deng)，來(lai)測算(suan)土地(di)成(cheng)本(ben)、建(jian)安成(cheng)本(ben)進而確(que)定(ding)(ding)核(he)定(ding)(ding)征(zheng)(zheng)(zheng)收(shou)(shou)(shou)(shou)率(lv)。